According to the specified document, the moratorium on tax control will be in effect until the end of 2026 for all entrepreneurs registered with the tax authorities. However, it does not apply to certain types of inspections, such as:
– on-site thematic, planned, and counter inspections;
– inspections related to the liquidation of an organization or the cessation of activities of an individual entrepreneur at their request;
– desk audits;
– raid tax inspections and control over compliance with the rules for using cash registers for business entities operating under general or simplified tax regimes, as well as for those engaged in the production and sale of jewelry and excise goods.
All unfinished and suspended on-site inspections at the time the decree comes into force must be completed in accordance with the current tax legislation of Kyrgyzstan.
The State Tax Service under the government of the country has been instructed to strengthen analytical work to identify risky business entities with the aim of justifiably including them in the inspection plan, in order to avoid a decrease in projected indicators of tax and non-tax revenues.
In addition, law enforcement agencies in Kyrgyzstan are recommended not to initiate criminal cases concerning unscheduled tax inspections if there are insufficient grounds for suspicion of illegal activity.
The decree comes into effect from the moment of its official publication.
